What happens if I file my Arkansas LLC annual report late?

Filing after May 1 adds a $25 penalty to the $150 franchise tax, and interest then accrues at 0.000274 per day on the tax-plus-penalty total, so the balance keeps growing for as long as it sits unpaid. The report is the Annual LLC Franchise Tax Report, and it is due on or before May 1 for the preceding calendar year. Arkansas treats this as a tax debt rather than a lapsed filing, which changes the consequences. Continued non-payment can lead to revocation of your authority to do business in Arkansas, and the franchise tax keeps accruing after revocation until the entity is formally dissolved, withdrawn, or merged, so walking away does not stop the meter. A.C.A. 26-54-114 also bars the Secretary of State from accepting any further Business and Commercial Services filing from an entity with unpaid franchise tax, which means you cannot amend, change your registered agent, or obtain a certificate until the balance is cleared. File and pay through Business and Commercial Services at sos.arkansas.gov as soon as you can, because the interest runs daily.

How do I file my Arkansas LLC annual report?

File the Annual LLC Franchise Tax Report with the Arkansas Secretary of State, Business and Commercial Services, either online at sos.arkansas.gov or on paper by mail. It is one document covering both the annual report and the franchise tax, and it is due on or before May 1 for the preceding calendar year, so the 2026 report covers the year ending December 31, 2025. The tax is a flat $150 regardless of your revenue; paying online by card adds a $5.00 processing fee for a $155 total, while mailing a check carries no processing fee. You confirm the LLC's legal name and filing number, the registered agent's name and Arkansas address, the principal office address, and the member or manager details. Online filing gives you an immediate confirmation. If you mail it instead, the report must be received by close of business May 1 or bear a USPS postmark no later than midnight May 1, because postage meter dates are not accepted. A newly formed LLC gets a year's grace by the nature of the reporting period: an LLC organized in 2026 files its first franchise tax report by May 1, 2027, since each report covers the preceding calendar year.

How much does it cost to file an Arkansas LLC annual report?

The Annual LLC Franchise Tax Report costs a flat $150, paid to the Arkansas Secretary of State, Business and Commercial Services. Every Arkansas LLC pays the same $150 no matter how much or how little it earned, because the annual report and the franchise tax are a single filing rather than two charges. Paying online by card adds a $5.00 processing fee, so the real online cost is $155; a check mailed with the paper report carries no processing fee. File after May 1 and a $25 penalty is added, with interest of 0.000274 per day accruing on the combined tax and penalty from then on. Related items are priced separately: a name reservation is $22.50, a certified copy carries a $5 certification fee, and a certificate of good standing bought and printed online carries a $3 processing fee. Compared with the $45 online cost of forming the LLC in the first place, the $150 recurring tax is the larger number to plan around.

When is my Arkansas LLC annual report due?

The Annual LLC Franchise Tax Report is due on or before May 1 each year, and the deadline is the same for every Arkansas LLC regardless of formation date. There is no anniversary-based due date. Each report covers the preceding calendar year, so the report due May 1, 2026 is the one captioned for the year ending December 31, 2025, and an LLC organized in 2026 files its first report by May 1, 2027. The tax is $150, plus a $5.00 processing fee if you pay online by card. A report filed after May 1 adds a $25 penalty and then accrues interest at 0.000274 per day on the tax plus penalty, and prolonged non-payment can end in revocation of your authority to do business, with A.C.A. 26-54-114 blocking every other Business and Commercial Services filing while the tax is unpaid. A mailed report must be received by close of business May 1 or carry a USPS postmark no later than midnight May 1, since postage meter dates are not accepted, so aim for mid-April if you file on paper.

Are there any exemptions from filing an Arkansas LLC annual report?

No, there are no exemptions. Every Arkansas LLC files the Annual LLC Franchise Tax Report on or before May 1 each year and pays the flat $150, regardless of revenue, activity level, or whether it traded at all during the reporting year. The only entities that stop filing are those formally dissolved, withdrawn, or merged out of existence. That distinction matters more here than in most states, because the franchise tax keeps accruing after a revocation until you complete one of those steps, so an LLC you have simply stopped using is still running up a bill. Missing the deadline adds a $25 penalty plus interest of 0.000274 per day on the tax and penalty together, and continued non-payment leads to revocation of the authority to do business. While franchise tax is unpaid, A.C.A. 26-54-114 bars the Secretary of State from accepting any other Business and Commercial Services filing for the entity. File through the Arkansas Secretary of State at sos.arkansas.gov, or mail the report so it is received by close of business May 1 or postmarked by midnight May 1, ideally a couple of weeks early.

LLC Guide

Arkansas LLC Annual Report Filing Guide for 2026

In Arkansas the annual report and the franchise tax are one filing: the Annual LLC Franchise Tax Report, $150, due on or before May 1 for the preceding calendar year.

By Edmond Hui · Last updated: August 2026

Arkansas LLC annual reports are due May 1 and cost $150 to file. See details below.

Read this guide for another state:

Step diagram for filing the Arkansas LLC annual report, $150 filing fee, due May 1. — Filing the Arkansas annual report, with the state's own fee and deadline. Source: Arkansas Secretary of State.

Annual Report at a Glance

Due Date	May 1
Fee	$150
Filing Method	Online or mail
Late Penalty	$25 penalty on the annual franchise tax report, plus interest of 0.000274 per day on the tax-plus-penalty total
Sos Filing Url	https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc

How to File

1
Access the Arkansas Secretary of State Portal
Go to the Arkansas Secretary of State, Business and Commercial Services at https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc and open the franchise tax report filing. In Arkansas the annual report and the franchise tax are the same document, so look for the Annual LLC Franchise Tax Report rather than a separate annual report.
2
Gather Required LLC Information
Collect your LLC's filing number, registered agent name and Arkansas address, principal office address, and member or manager details, along with anything that changed during the year the report covers.
3
Complete the Annual Report Form
Complete the Annual LLC Franchise Tax Report for the preceding calendar year, so the report filed in 2026 covers the year ending December 31, 2025. Check every field before you submit, because an incorrect filing can be rejected and a rejection after May 1 is treated as a late filing.
4
Pay the $150 Filing Fee
Pay the $150 flat franchise tax. Paying online by card adds a $5.00 processing fee for a $155 total; mailing a check with the report carries no processing fee. Arkansas publishes no expedited option for this filing, so there is nothing to buy that moves it up the queue.
5
Submit and Confirm Filing
Submit and keep the confirmation. If you mail the report it must be received by close of business on May 1 or carry a USPS postmark no later than midnight May 1, and postage meter dates are not accepted. Save the confirmation or the postmarked proof with your records.

Ready to file your annual report?

Go directly to the Arkansas Secretary of State portal.

File at Arkansas SOS →

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

: Filing after May 1 adds a $25 penalty to the $150 franchise tax, and interest then accrues at 0.000274 per day on the tax-plus-penalty total, so the balance keeps growing for as long as it sits unpaid. The report is the Annual LLC Franchise Tax Report, and it is due on or before May 1 for the preceding calendar year. Arkansas treats this as a tax debt rather than a lapsed filing, which changes the consequences. Continued non-payment can lead to revocation of your authority to do business in Arkansas, and the franchise tax keeps accruing after revocation until the entity is formally dissolved, withdrawn, or merged, so walking away does not stop the meter. A.C.A. 26-54-114 also bars the Secretary of State from accepting any further Business and Commercial Services filing from an entity with unpaid franchise tax, which means you cannot amend, change your registered agent, or obtain a certificate until the balance is cleared. File and pay through Business and Commercial Services at sos.arkansas.gov as soon as you can, because the interest runs daily.
: File the Annual LLC Franchise Tax Report with the Arkansas Secretary of State, Business and Commercial Services, either online at sos.arkansas.gov or on paper by mail. It is one document covering both the annual report and the franchise tax, and it is due on or before May 1 for the preceding calendar year, so the 2026 report covers the year ending December 31, 2025. The tax is a flat $150 regardless of your revenue; paying online by card adds a $5.00 processing fee for a $155 total, while mailing a check carries no processing fee. You confirm the LLC's legal name and filing number, the registered agent's name and Arkansas address, the principal office address, and the member or manager details. Online filing gives you an immediate confirmation. If you mail it instead, the report must be received by close of business May 1 or bear a USPS postmark no later than midnight May 1, because postage meter dates are not accepted. A newly formed LLC gets a year's grace by the nature of the reporting period: an LLC organized in 2026 files its first franchise tax report by May 1, 2027, since each report covers the preceding calendar year.
: The Annual LLC Franchise Tax Report costs a flat $150, paid to the Arkansas Secretary of State, Business and Commercial Services. Every Arkansas LLC pays the same $150 no matter how much or how little it earned, because the annual report and the franchise tax are a single filing rather than two charges. Paying online by card adds a $5.00 processing fee, so the real online cost is $155; a check mailed with the paper report carries no processing fee. File after May 1 and a $25 penalty is added, with interest of 0.000274 per day accruing on the combined tax and penalty from then on. Related items are priced separately: a name reservation is $22.50, a certified copy carries a $5 certification fee, and a certificate of good standing bought and printed online carries a $3 processing fee. Compared with the $45 online cost of forming the LLC in the first place, the $150 recurring tax is the larger number to plan around.
: The Annual LLC Franchise Tax Report is due on or before May 1 each year, and the deadline is the same for every Arkansas LLC regardless of formation date. There is no anniversary-based due date. Each report covers the preceding calendar year, so the report due May 1, 2026 is the one captioned for the year ending December 31, 2025, and an LLC organized in 2026 files its first report by May 1, 2027. The tax is $150, plus a $5.00 processing fee if you pay online by card. A report filed after May 1 adds a $25 penalty and then accrues interest at 0.000274 per day on the tax plus penalty, and prolonged non-payment can end in revocation of your authority to do business, with A.C.A. 26-54-114 blocking every other Business and Commercial Services filing while the tax is unpaid. A mailed report must be received by close of business May 1 or carry a USPS postmark no later than midnight May 1, since postage meter dates are not accepted, so aim for mid-April if you file on paper.
: No, there are no exemptions. Every Arkansas LLC files the Annual LLC Franchise Tax Report on or before May 1 each year and pays the flat $150, regardless of revenue, activity level, or whether it traded at all during the reporting year. The only entities that stop filing are those formally dissolved, withdrawn, or merged out of existence. That distinction matters more here than in most states, because the franchise tax keeps accruing after a revocation until you complete one of those steps, so an LLC you have simply stopped using is still running up a bill. Missing the deadline adds a $25 penalty plus interest of 0.000274 per day on the tax and penalty together, and continued non-payment leads to revocation of the authority to do business. While franchise tax is unpaid, A.C.A. 26-54-114 bars the Secretary of State from accepting any other Business and Commercial Services filing for the entity. File through the Arkansas Secretary of State at sos.arkansas.gov, or mail the report so it is received by close of business May 1 or postmarked by midnight May 1, ideally a couple of weeks early.

Sources

Each entry below is a document recorded in our verified Arkansas sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llcArkansas Secretary of State: business entity filings
sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdfArkansas agency guidance: Annual LLC Franchise Tax Report
sos.arkansas.gov/business-commercial-services-bcs/franchise-taxArkansas Secretary of State: file the Annual LLC Franchise Tax Report

Formation Services Compared

Forming an LLC in Arkansas?

See how Northwest Registered Agent, Bizee, ZenBusiness and LegalZoom, the formation services we partner with, compare on 3-year cost, BBB rating and Trustpilot score before you choose.

Compare Services →

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

Annual Report at a Glance

How to File

Access the Arkansas Secretary of State Portal

Gather Required LLC Information

Complete the Annual Report Form

Pay the $150 Filing Fee

Submit and Confirm Filing

Frequently Asked Questions

Sources

More Arkansas LLC Guides

Related guides